The Ministry of Finance announced on 6 March 2015 amendments to the transfer pricing rules governing non-arm’s length transactions of profit-seeking enterprises. This amendment coming 10 years after the promulgation of the transfer pricing assessment rules which are made in response to international trends and aim to enhance audit effectiveness, to simplify the advance pricing agreement (APA) application procedures, and to reduce double taxation risk of multinational enterprises. Also the transfer pricing rules specifically include provisions relating to business restructuring.
«
Previous post
Indonesia: IMF comments on fiscal policy
Indonesia: IMF comments on fiscal policy
Related Posts
Taiwan: Tax bureau reminds firms of CFC financial statement filing deadline
May 21, 2026
Taiwan’s Northern Taiwan National Taxation Bureau of the Ministry of Finance announced that the filing period for the 2025 profit-seeking enterprise income tax return is from May 1 to May 31, 2026 (extended to June 1 if the deadline falls on a
Read More
Taiwan clarifies CFC document extension rules for corporate tax filings
May 21, 2026
Taiwan’s Central District National Taxation Bureau of the Ministry of Finance clarified that profit-seeking enterprises required to report income from Controlled Foreign Corporations (CFCs) must disclose relevant information and attach supporting
Read More
Taiwan: Tax Bureau clarifies residence day rules for foreign taxpayers
May 19, 2026
Taiwan’s Beidou Office, National Taxation Bureau of the Central Area, Ministry of Finance, reminds foreign taxpayers that the number of days of residence in Taiwan is calculated based on the entry and exit stamps in their passports or the
Read More
Taiwan: Tax bureau sets deadlines for R&D, innovation investment tax credits
May 15, 2026
Taiwan’s Southern Area National Taxation Bureau of the Ministry of Finance, stated that in order to encourage companies to invest resources in R&D, transformation, and innovation activities, and to accelerate intelligentisation,
Read MoreTaiwan issues 2025 income tax filing guidance for foreign individuals
May 13, 2026
Taiwan’s National Taxation Bureau of the Southern Area, Ministry of Finance, stated that foreign individuals who resided in the Republic of China (R.O.C.) for a total of 183 days or more during the year 2025, and who did not depart the R.O.C.
Read MoreTaiwan: Taxation Bureau clarifies procedures for refundable tax, offsets
May 13, 2026
Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that the balance of output tax minus input tax for the current period constitutes the business’s payable or refundable tax amount. Therefore, regardless of whether there
Read More